The Duty Stamps Regulations 2006

Made: 1st February 2006

Laid before Parliament: 1st February 2006

Coming into force: 22nd February 2006

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PART 1 — PRELIMINARY

Citation and commencement

1

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Interpretation

2

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PART 2 — WHEN RETAIL CONTAINERS MUST BE STAMPED OR MUST NOT BE STAMPED AND THE DESIGN AND APPEARANCE OF DUTY STAMPS

When a retail container must be stamped or must not be stamped

3

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Design and appearance

4

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PART 3 — OBTAINING AND RETURNING DUTY STAMPS ETC

Conditions for obtaining type A stamps

5

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Conditions for obtaining authority to affix type A stamps to retail containers

6

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Conditions for obtaining authority to incorporate type B stamps into labels

7

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Conditions for obtaining authority to affix labels incorporating type B stamps to retail containers

8

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Registration

9

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Disqualification from being registered

10

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Changes in information notified in application for registration

11

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Cessation of registration

12

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Duty stamps representative

13

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Ordering and obtaining type A stamps

14

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Receiving type A stamps

15

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Returning type A stamps

16

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Ordering and obtaining the design specification for type B stamps

17

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Receiving the design specification for type B stamps

18

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PART 4 — AFFIXING DUTY STAMPS TO RETAIL CONTAINERS

Premises where duty stamps etc., may be affixed

19

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Times at which a retail container must be stamped

20

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Correct duty stamps

21

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Correct duty stamps: supplementary provisions

22

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Affixing duty stamps to retail containers

23

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Notification and attendance of officers

24

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PART 5 — RECORDS

Records relating to type A stamps

25

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Records relating to type B stamps

26

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Other records relating to stamped retail containers

27

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Preservation of records

28

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PART 6 — EXCEPTIONS FROM REQUIREMENT THAT RETAIL CONTAINERS BE STAMPED

Registered mobile operators

29

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Export shops

30

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Compounders

31

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Diplomats and other persons enjoying immunities and privileges, and travellers from outside the United Kingdom

32

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PART 7 — MISCELLANEOUS

Notification of lost or stolen duty stamps or design specifications

33

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Drawback of excise duty

34

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Offence of possession, sale etc of unstamped containers

35

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Prohibition on passing on type A stamps

36

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Prohibition on passing on design specification for type B stamps

37

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Prohibition on refilling stamped retail containers

38

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Amendment to the Excise Warehousing (Etc.) Regulations 1988

39

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SCHEDULE — APPEARANCE OF DUTY STAMPS

A type A stamp:

A type B stamp:

Signed

David Varney — Steve Lamey — Two of the Commissioners for Her Majesty's Revenue and Customs — 2006-02-01

Explanatory note

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Footnotes

[^f00001]: 1979 c. 2; section 93(2)(fa) was inserted by Finance (No. 2) Act 1992(c. 48), Schedule 2, paragraph 2; section 118A(1) and (2) was inserted by the Finance Act 1991(c. 31), Schedule 5; section 127A was inserted by the Finance Act 1983(c. 28), section 6 and amended by the Finance (No. 2) Act 1992, Schedule 1, paragraph 7; section 1(1) (amended by the Commissioners for Revenue and Customs Act 2005(c. 11), Schedule 4, paragraph 22) defines “the Commissioners”, “excise duty point”, “excise warehouse”, and “officer”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

[^f00002]: 1979 c. 4; Schedule 2A was inserted by the Finance Act 2004(c. 12), section 4(2). Section 4(2) of the Alcoholic Liquor Duties Act 1979 provides for that Act to be construed as one Act with the Customs and Excise Management Act 1979(c. 2), and section 4(3) applies the definitions in that latter Act. Section 1(1) of the Customs and Excise Management Act 1979 (amended by the Commissioners for Revenue and Customs Act 2005(c. 11)) defines “the Commissioners”. The Alcoholic Liquor Duties Act 1979, section 1(1) defines “dutiable alcoholic liquor”, section 4(1) defines “compounder”, Schedule 2A, paragraph 12, defines “duty stamp”, “prescribed”, “retail container”, “stamped”, “unstamped”, “type A stamp”, and “type B stamp”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

[^f00003]: OJ No. L76, 23.3.1992, p.1; to which there are amendments not relevant to these Regulations.

[^f00004]: 1882 c. 61; section 92 was amended by the Banking and Financial Dealings Act 1971(c. 80), sections 3 and 4.

[^f00005]: S.I. 2000/645.

[^f00006]: Article 2 explains the Directive’s territorial application.

[^f00007]: CM 2847.

[^f00008]: S.I. 1999/1565.

[^f00009]: S.I. 1992/3135, amended by S.I. 1999/1278, 1999/1565, 2005/3472; there are other amending instruments but none is relevant.

[^f00010]: S.I. 1999/1278, to which there are amendments not relevant to these Regulations.

[^f00011]: S.I. 1989/1356, to which there are amendments not relevant to these Regulations.

[^f00012]: 1994 c. 9.

[^f00013]: 1968 c. 27.

[^f00014]: 1968 c. 29.

[^f00015]: 1968 c. 60; section 15A was inserted by section 1, and section 24A was inserted by section 2, of the Theft (Amendment) Act 1996(c. 62).

[^f00016]: 1971 c. 38.

[^f00017]: Section 170B was inserted by the Finance (No.2) Act 1992(c. 48), Schedule 2, paragraph 8.

[^f00018]: 1979 c. 5.

[^f00019]: 1979 c. 7; sections 8G and 8H were inserted by the Finance Act 2000(c. 17), section 14.

[^f00020]: 1981 c. 45.

[^f00021]: 1990 c. 5.

[^f00022]: 1994 c. 23.

[^f00023]: 1994 c. 26.

[^f00024]: 2002 c. 29.

[^f00025]: 2003 c. 17.

[^f00026]: S.I. 1988/1760, to which there are amendments not relevant to these Regulations.

[^f00027]: S.I. 1995/1046.

[^f00028]: 1979 c. 3; section 13A(1) was inserted by the Finance Act 1989(c. 26), section 28.

[^f00029]: 1979 c. 2.

[^f00030]: Regulation 4 defines “eligible claimant” and “eligible goods”.

[^f00031]: S.I. 1988/809, amended by S.I. 2002/501; there are other amending instruments but none is relevant.

Editorial notes

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